This bill modifies provisions related to local option sales and use taxes.
This bill:
- defines terms;
- allows certain local governments to impose a sales and use tax for purposes of funding emergency services;
- establishes requirements for a local government to impose the tax, dependent on the rate imposed;
- addresses the administration, collection, and distribution of tax revenue;
- allows the State Tax Commission to retain an administrative charge from collected tax revenue;
- repeals provisions allowing certain counties to impose a rural county health care facilities tax to fund emergency medical services; and
- makes technical and conforming changes.

Statutes affected:
Substitute #1: 17D-1-103, 59-12-102, 59-12-801, 59-12-802
Introduced: 17D-1-103, 59-12-801, 59-12-802